The infantry divisions were reorganized in July 1943 to align with the updated T/O & E 7. Between July 1943 and January 1945, many changes were made to the subordinate units, shown in the tables of the subordinate units. The revised T/O & E 7, issued on January 24, 1945, incorporated these changes. 

 

Infantry Divisions comprised three types of units: combat, combat support, and combat service support.

- Combat Units: 3 Infantry Regiments and the Cavalry Reconnaissance Troop

- Combat Support Units: Divisional Artillery Units and the Engineer Combat Battalion

- Combat Service Support Units: Special Troops and the Medical Battalion

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Several units were attached to the 81st Division during campaign operations. These units are noted below.